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TMI Blog2019 (11) TMI 1061X X X X Extracts X X X X X X X X Extracts X X X X ..... regime which compelled the assessee to migrate to and obtain GST Registrations which rendered at the same time its CST registrations ineffective. This was inadvertent and beyond its control. Appeal dismissed. - D.B. Special Appeal (Writ) No.41/2019 - - - Dated:- 16-7-2019 - JUSTICE SANJEEV PRAKASH SHARMA For The Appellant (s) : Mr. R.B. Mathur, Adv. with Mr. Akhil Simlote, Adv. For The Respondent (s) : Mr. G.S. Bapna, Senior Advocate, assisted by Mr. Siddharth Bapna, Adv. And Mr. J.P. Gurjar, Adv. Judgment 1. The State-appellant is aggrieved from the decision of the learned Single Judge. It is contended that in the absence of Central Sales Tax (CS ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ely thereafter when it stopped obtaining C Forms on the purchases made by it as inputs. The concerned State Authorities refused that benefit containing that they have CST Registrations had ceased with the registration under the GST regime. 3. Almost identical situation had arisen before the Punjab and Haryana High Court in Carpo Power Limited Versus State of Haryana Ors., 2018 (2) GSTL 248, where much like HSD, issue of C Forms were refused in the case of natural gas procured from Gujrat for use in Haryana. The Court, ultimately referring to the provisions of GST Act, CST Act and the Haryana Goods and Services Tax Act, held as follows:- 8. The definition of goods' in Section 2 (d) pri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ods Service Tax. The question is whether the petitioner continues to be entitled to the C' Forms after the CGST Act, 2017. We think it is. 15. Entry 54 of the State List of the Seventh Schedule to the Constitution of India as amended by the Constitution (One Hundred and First Amendment) Act, 2016, reads as under :- 54. Taxes on the sale of petroleum, high speed diesel, motor spirit (commonly known as petrol), natural gas, aviation turbine fuel and alcoholic liquor for human consumption, but not including sale in the course of inter-State trade of commerce or sale in the course of international trade or commerce of such goods. 16. After implementation of the GST Act with ef ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... c. In this background, it would be appropriate to note that the petitioner purchases natural gas and uses it for generation of electricity. Whereas for the sale of natural gas, the liability to pay tax is of the oil companies under the CST Act, the sale of electricity in the State of Haryana is leviable to tax under the HGST Act. There is no dispute that the sale of electricity is taxable under the HGST Act, though the rate of tax has been fixed at 0%. It has been laid down that even if the rate of tax on the goods is 0%, still it is a taxable item under the Act. The HGST Act thus falls within 22 of 25the ambit of the words sales tax law of the appropriate State in Sections 7 and 8 of the CST Act. The words sales tax law is defined in S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y effect. She contended that the petitioner does not sell within the State of Haryana or otherwise the same goods, namely natural gas, that it purchases from the Oil Companies in Gujarat. According 23 of 25 to her, the provisions of the CST Act and in particular Sections 7 and 8 thereof would apply only if the petitioner sold the same goods that it purchased viz. natural gas. 26. The provisions of Section 8 of the CST Act, Rule 12 of CST (R T) Rules and declaration Form C have not undergone any amendment after the implementation of the GST laws. There cannot be any occasion to restrict the usage of C' Form only for the purposes of re-sale of the six items mentioned in the amended definition of goods' in Section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... city at its power plants in Haryana. In the event of the petitioner having had to pay the oil companies any amount on account of the first respondent's wrongful refusal to issue C' Forms the petitioner shall be entitled to refund and/or adjustment of the same from the concerned authorities who collected the excess tax through the oil companies or otherwise. The concerned authorities shall process such a claim within twelve weeks of the same being made by the petitioner in writing and the petitioner furnishing the requisite documents/form. 4. This Court has been informed that the special appeal preferred by the State of Haryana against the decision in Carpo Power Limited (supra) (in SLP No.20572/2018), was reje ..... X X X X Extracts X X X X X X X X Extracts X X X X
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